Section 10(2) in Assam General Sales Tax Act, 1993
(2)Without prejudice to the generality of the foregoing provisions, the State Government may, in respect of matters falling under sub-section 91), by rules prescribed the type of transactions in relation to which and the circumstances and manner in which and the conditions and restrictions subject to which a dealer shall have to furnish documentary evidence by way of a declaration in a prescribed form obtained in the prescribed manner, or otherwise, and such declaration or other document shall constitute prima facie evidence of the facts stated therein.
